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2019
Peraturan Menteri Keuangan (PMK) NO. 117/PMK.03/2019, BN.2019/NO.934, JDIH.KEMENKEU.GO.ID : 9 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan atas Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 19 Agustus 2019. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak.","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini mengubah beberapa ketentuan dalam Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak. Perubahan tersebut terkait dengan Pengusaha Kena Pajak (PKP) Berisiko Rendah yang dapat diberikan pengembalian pendahuluan atas kelebihan pembayaran Pajak Pertambahan Nilai (PPN) pada setiap Masa Pajak. PKP yang melakukan kegiatan tertentu dan memenuhi persyaratan tertentu dapat ditetapkan sebagai PKP Berisiko Rendah. Kegiatan tertentu meliputi ekspor Barang Kena Pajak Berwujud, penyerahan Barang Kena Pajak dan/atau penyerahan Jasa Kena Pajak kepada Pemungut Pajak Pertambahan Nilai, penyerahan Barang Kena Pajak dan/atau penyerahan Jasa Kena Pajak yang Pajak Pertambahan Nilainya tidak dipungut, ekspor Barang Kena Pajak Tidak Berwujud, dan/atau ekspor Jasa Kena Pajak. Untuk dapat ditetapkan sebagai PKP Berisiko Rendah, PKP harus memenuhi persyaratan yang meliputi telah menyampaikan SPT Masa Pajak Pertambahan Nilai selama 12 (dua belas) bulan terakhir, tidak sedang dilakukan pemeriksaan bukti permulaan dan/atau penyidikan tindak pidana di bidang perpajakan, dan tidak pernah dipidana karena melakukan tindak pidana di bidang perpajakan berdasarkan putusan pengadilan yang telah mempunyai kekuatan hukum tetap dalam jangka waktu 5 (lima) tahun terakhir.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[95,101],{"_96":97,"_98":99,"_36":100},"text","PMK No. 28 Tahun 2026 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","link","https://peraturan.bpk.go.id/Details/348562/pmk-no-28-tahun-2026","c74d966e-cebd-43ee-ab41-cf0b27cd92af",{"_96":102,"_98":103,"_36":104},"PMK No. 209/PMK.03/2021 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","https://peraturan.bpk.go.id/Details/209395/pmk-no-209pmk032021","8674c3e4-9b5b-4af9-97e2-33fa76292e9b","partially_revokes",[],"partially_revoked_by",[],"amends",[111],{"_96":112,"_98":113,"_36":114},"PMK No. 39/PMK.03/2018 tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak","https://peraturan.bpk.go.id/Details/112141/pmk-no-39pmk032018","3686ea9d-8099-45f1-ac7c-ec77ff6809c1","amended_by",[117],{"_96":102,"_98":103,"_36":104},"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 117/PMK.03/2019
ON
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE
NUMBER 39/PMK.03/2018 CONCERNING PROCEDURES FOR REFUND OF
PRELIMINARY OVERPAYMENT OF TAX

BY THE GRACE OF ALMIGHTY GOD

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that to support the National Health Insurance Program and assist the liquidity of Taxpayers who conduct transactions with Value Added Tax Collectors through preliminary refund of overpayment of tax, it is necessary to amend the provisions regarding Low-Risk Taxable Entrepreneurs who can be granted a preliminary refund of overpayment of tax;
that Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Refund of Preliminary Overpayment of Tax has not sufficiently supported the National Health Insurance Program and the liquidity of Taxpayers who conduct transactions with Value Added Tax Collectors;
that based on the considerations as referred to in letters a and b, and to implement the provisions of Article 17C paragraph (7) and Article 17D paragraph (3) of Law Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times, most recently by Law Number 16 of 2009 concerning the Stipulation of Government Regulation in Lieu of Law Number 5 of 2008 concerning the Fourth Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures into Law and the provisions of Article 9 paragraph (4d) of Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, most recently by Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, it is necessary to stipulate a Regulation of the Minister of Finance concerning Amendment to Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Refund of Preliminary Overpayment of Tax;

In view of:

Regulation of the Minister of Finance Number 39/PMK.03/2018 concerning Procedures for Refund of Preliminary Overpayment of Tax (State Gazette of the Republic of Indonesia of 2018 Number 514);

DECIDES:

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